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A taxpayer inquired about calculating the acquisition value of a property for which they had held bare ownership since 1991, but which became full ownership in 2016 following the death of the usufructuary. The DGT ruled that the extinction of the usufruct does not constitute a new acquisition, but rather a recovery of rights; therefore, the original values and dates from 1991 must be maintained.
This ruling clarifies that the consolidation of full ownership through the extinction of a usufruct does not trigger a new acquisition value, ensuring that taxpayers can maintain the original historical costs for capital gains tax purposes.
The tax team reviews your specific situation.
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